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2021 Delaware Code
Title 9 - Counties
Chapter 83. Valuation and Assessment of Property
Subchapter II. Tax on Mobile Homes
§ 8351. Determining taxation value; frequency of reassessments; assessment rate.
Universal Citation:
9 DE Code § 8351. (2021)
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§ 8351. Determining taxation value; frequency of reassessments; assessment rate.
Mobile homes in this State shall be subject to a tax based on their value as rated in a nationally recognized appraisal guide. A recognized guide shall be used to determine the assessed value on mobile homes. For models not appearing in a guide, the board of assessors shall contact a reputable mobile home dealer to determine value. Mobile homes shall be reassessed every 5 years. Mobile homes shall be assessed at the same tax rate as real property is assessed in the county and in the school district in which the mobile home is located.
14 Del. C. 1953, § 1930; 51 Del. Laws, c. 194, § 2; 53 Del. Laws, c. 340; 55 Del. Laws, c. 275, § 2; 60 Del. Laws, c. 584, § 1; 64 Del. Laws, c. 71, § 1;
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